The IRS has reduced the user fee applicable to a determination letter request submitted on Form 5310 (Application for Determination for Terminating Plan). Appendix A (Schedule of User Fees) of Rev. Proc. 2018-4 has been modified to reflect a reduction of the user fee from $3,000 to $2,300 effective January 2, 2018. In Rev. Proc. 2018-4, the IRS had increased the fee from $2,300 for 2017 to $3,000 for 2018. Applicants who paid the $3,000 user fee listed in Rev. Proc. 2018-4 will receive a refund of $700.
The revenue procedure is effective January 2, 2018. Rev. Proc. 2018-4 is modified.